Özet:

The most important source of public revenue is taxation and one of the basic elements of the tax is tax scale. Tax scale may be described as the burden ratio, usually expressed as a percentage or amount, which applied on a tax base to determine the amount of taxes payable. How do tax rates should be regulated in order to achieve tax justice is one of the issues in debate. Nowadays, family and personal circumstances of taxpayers have been taken into consideration with progressive tax, used in order to reach the ability to pay; the amount of income tax payers can receive each year without having to pay tax on it through income tax allowances. Turkish income tax is based on German income tax and German income tax law, so this article analyzes the structures of Turkish income tax scale and comparisons tax scale structures

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